4  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]

Commencement Date

S. 4(1) entered into force on 9 July 2002 for the purpose of making regulations (SI 2002/1727 (C. 52)).

S. 4(2) entered into force on 1 August 2002 for all purposes of the Act mentioned in that subsection (SI 2002/1727 (C. 52)).

History

Pt. 1 (but not Sch. 1 or Sch. 3) repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1, with effect from 1 February 2019, subject to savings in SI 2019/167, art. 3 (SI 2019/167, art. 2). Former s. 4 read as follows:

“Claims: supplementary

4(1)  Regulations may–

(a)require a claim for a tax credit to be made in a prescribed manner and within a prescribed time,

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